https://www.taxtmi.com/caselaws?id=347265 The Tribunal ruled in favor of the appellants, cement manufacturers, in a dispute with the Central Excise Department regarding the classification of cement used for setting up new plant machinery. The issue centered on whether the cement qualified as an input under Notification No. 67/95-CE. The Tribunal held that the cement used for installation projects and earth filling met the criteria of an input under the relevant rules. As the demand was made before the exclusion of cement as an input, the Tribunal found the demand baseless and allowed the appeal, providing clarity on the broad interpretation of goods considered as inputs for manufacturing processes. en-us Wed, 30 Aug 2017 00:00:00 +0530 Fri, 01 Sep 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347265 The Tribunal ruled in favor of the appellants, cement manufacturers, in a dispute with the Central Excise Department regarding the classification of cement used for setting up new plant machinery. The issue centered on whether the cement qualified as an input under Notification No. 67/95-CE. The Tribunal held that the cement used for installation projects and earth filling met the criteria of an input under the relevant rules. As the demand was made before the exclusion of cement as an input, the Tribunal found the demand baseless and allowed the appeal, providing clarity on the broad interpretation of goods considered as inputs for manufacturing processes. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347265